Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors

an examination of factors associated with reliance of external auditors on internal auditors work

the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...

Usefulness of Industry Risk Factors to Internal Auditors

the differential effects of debate and media analysis as relate to enhancing efl learners critical thinking ability and writing performances

critical thinking ability has an important role in education. accordingly, scholars around the world are searching for new ways for teaching and improving students critical thinking ability. in line with the studies in efl contexts supporting the positive relationship between critical thinking and writing performances, this study investigated the differential effects of halverson’s critical thi...

Identification of internal and external factors affecting the development of sporting goods export

This research is done with the aim of recognizing internal and external factors which are influential on exporting sportive commodities and the expansion of this export activity. From methodological point of view, this research is practical and descriptive-measureable. To recognize influential items on export expansion, a qualitative-quantitative method is used. In qualitative method, profound ...

Appraising the Effect of Internal and External Organization Factors on Investment Mutual Funds' Return In Iran

One of the main functionalities of capital market is to improve liquidityin the market which provides security for the investors. Mutual funds aremodern financial institutions which are designed with the aim of collectingfunds from investors and devote them to buy a variety of securities inorder to mitigate investment risks, exploit the economies of scale andfinally create a reasonable return f...